Article 243 ter
…n 2° of 3 of the aforementioned article 158. Proof of this identification is kept available for the tax authorities.
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Showing 851–860 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…n 2° of 3 of the aforementioned article 158. Proof of this identification is kept available for the tax authorities.
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by the partners in name, general partners, co-participants, the sole partner of a limited li…
…he supervisory board, member of the management board or manager, as well as by the members of their tax household within the meaning of in Article 6, may opt for the partnership tax regime referred to…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
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…f these profits at any time during the last five years. The levy is in full discharge of the income tax due on the sums that have borne it.The levy referred to in the first paragraph is set at the rat…
I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…
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